Matching Items (199)
Description
The price charged between related parties for the transfer of goods, services, or intangibles, is known as a transfer price. A taxpayer is required to set its transfer price at arm's-length, similar to what would be charged to an unrelated party, to prevent a taxpayer from greatly reducing its global tax by shifting profits from its U.S. entity to an entity located in a jurisdiction with a lower tax rate. Section 482 of the Internal Revenue Code and its associated regulations advises taxpayers on the various methods to calculate its transfer price. These include: the Comparable Uncontrolled Transaction (CUT) method, the Comparable Profits Method (CPM), and the Profit Split Method. Section 482 also grants the Internal Revenue Service (IRS) the authority to allocate a corporation's transfer price if it is not at arm's-length. With millions and sometimes billions of dollars at stake, it is important for the IRS to resolve the incredibly complex issue of transfer pricing without placing an unnecessary burden on U.S. corporations.
ContributorsWilliams, Gary Spencer (Author) / Goldman, Donald (Thesis director) / Levendowski, Glenda (Committee member) / Barrett, The Honors College (Contributor) / WPC Graduate Programs (Contributor) / School of Sustainability (Contributor) / School of Accountancy (Contributor)
Created2014-12
Description
The Information Measurement Theory proposes that Type A people are perceptive and Type A people are capable of quicker change/adaptation. This study evaluated how transparency with past and present environments predicts their ability to grow and change in their current environment. People responded to a survey based on statements about personal life, specifically their relationship to their parents and the effect their parents have on their personal life. If a participant answered a certain way on the survey, they were asked for a further interview to evaluate IMT beliefs and environment beliefs more closely and specifically. The answers were evaluated using correlations, linear regression and a t-test. The results implicated that transparency is indicative of growth in Type C personalities but not necessary for growth in Type A personalities. The results also implicated that non-profit organizations are beneficial to growth in society.
ContributorsPelech, Ashley Anne (Author) / Kashiwagi, Dean (Thesis director) / Kashiwagi, Jacob (Committee member) / Barrett, The Honors College (Contributor) / W. P. Carey School of Business (Contributor) / Department of Psychology (Contributor)
Created2014-12
Description
Although the number of women earning college degrees and entering the workforce is increasing, a gender gap persists at top leadership positions. Women are faced with numerous challenges throughout the talent pipeline, challenges that often drive women out of the workforce. This paper looks at the power of mentoring and how women, particularly young women, have the potential to overcome these challenges through a successful mentoring relationship. We use examples of successful mentoring programs at the corporate and university level to support the development of a mentoring program at the high school level. Our paper presents the research and development process behind the Young Women in Leadership (YWiL) Workshop, a half-day event that focused on bringing awareness to the importance of mentoring and leadership at the high school level while providing young women with the confidence and knowledge to begin to establish their own mentoring relationships.
ContributorsRust, Brenna (Co-author) / Myers, Sheridan (Co-author) / Desch, Tim (Thesis director) / Kalika, Dale (Committee member) / Barrett, The Honors College (Contributor) / School of Life Sciences (Contributor) / School of Accountancy (Contributor) / T. Denny Sanford School of Social and Family Dynamics (Contributor) / WPC Graduate Programs (Contributor) / W. P. Carey School of Business (Contributor)
Created2015-05
Description
Information Measurement Theory (IMT) is a decision-making system developed by ASU's Dr. Dean Kashiwagi that emphasizes the inefficiencies caused by decision-making and personal bias. Zen Buddhism is an ancient philosophical system designed to reduce life's suffering. IMT introduces readers to common-sense notions which are spun into more complex topics that reveal flaws in our normal modes of thinking. This style is often employed by Buddhist teachers, and the rigidly logical structure of IMT already proves many points tangent to Buddhist philosophy. In my thesis, I have exploited the similarities of IMT and Zen Buddhism to create a website introducing curious Western readers to the beauty of Zen in a refreshingly frank manner. This project will demonstrate the power of information theory and dominant communication to break down barriers towards understanding. Ultimately, this should offer an exciting new path for prospective students of Zen and help to build understanding between ideologically disparate groups.
ContributorsNess, Stuart Conrad (Author) / Kashiwagi, Dean (Thesis director) / Kashiwagi, Jacob (Committee member) / Barrett, The Honors College (Contributor) / Chemical Engineering Program (Contributor) / Economics Program in CLAS (Contributor)
Created2015-05
Description
I began this thesis with one goal in mind: to discover which career path is best for me. The plan was to take a critical look at my life using deductive logic and Information Measurement Theory (IMT) to determine who I am and through that knowledge ultimately align my future with where I would be best suited career-wise. I was interested in this because I was fascinated with IMT and I wanted to apply it to something that I would find useful. I knew that I would be graduating and I also knew that I had no idea what I wanted the rest of my life to look like. For me, it was like killing two birds with one stone: delving deeper into a fascinating theory as well as determining what to do with my future. I began my project by analyzing my own life and creating a timeline of major events in my life. Then, I pieced together the characteristics of my family to gain perspective of their lives and how their lives have influenced mine. As I explored this information and the implications this knowledge had in my life, my thesis began to take a new direction. The more I began to understand myself, the more I realized that I needed to spend more time on this area of my project. I realized the importance of understanding who I am at the core in order to be the best person that I can be. To reach happiness, be fulfilled, be a good person, I needed to spend time understanding myself rather than just jumping forward into my future.
ContributorsCrepeau, Megan Grace (Author) / Kashiwagi, Dean (Thesis director) / Kashiwagi, Jacob (Committee member) / Barrett, The Honors College (Contributor) / School of Human Evolution and Social Change (Contributor)
Created2015-05
Description
The United States criminal justice system seemingly contradicts the staples of freedom that the country was founded upon. Given that the U.S. leads the world in rate of imprisonment, "the land of the free" is actually better described as "the land of the imprisoned". Yet despite such meteoric imprisonment rates, there is no evidence that United States citizens commit more crimes than citizens of other countries. This leads to the deduction that there is a fundamental difference between the United States criminal justice system and that of other countries. While different does not always mean worse, it is undoubtable that the United States is currently facing a financial dilemma due to housing so many criminals. Further, prosecution of such a large number of citizens has led to a dichotomy in society that perpetuates recidivism among those imprisoned. Thus, reform activists are growing in number as the incarceration problem continues to perpetuate. Information Measurement Theory, a modern school of thought, is applied in this paper in order to develop practical improvements to the American criminal justice system. Information Measurement Theory is aptly named because it proposes universal axioms based upon the various levels of information perceived by human beings. It has already improved performance dynamics in various areas of business; therefore it has a great opportunity for success in refining the American prison industry. Staples of Information Measurement Theory allow the individual to simplify complex situations. Hence, it can be applied to simplify the conditions that have led to the current U.S. incarceration predicament. Three different specific areas of U.S. criminal justice will be addressed, and solutions will be presented that are complimentary to Information Measurement Theory fundamentals.
ContributorsMcLeod, Ian Nicholas (Author) / Kashiwagi, Dean (Thesis director) / Kashiwagi, Jacob (Committee member) / Barrett, The Honors College (Contributor) / Mechanical and Aerospace Engineering Program (Contributor) / Mechanical Engineering Program (Contributor) / Del E. Webb School of Construction (Contributor)
Created2015-05
Description
This abstract is intended to explain the main ideas and thoughts pertaining to the author's experiences over time while attending Arizona State University and how certain course teachings have created a more positive outcome in life for the author. The goal of this Independent Study Thesis is to convey the great significance that the Information Measurement Theory (IMT) courses' ideas and teachings have contributed to the author's life and how they have increased the author's overall quality and outlook on life, not only from an academic standpoint and setting, but also in every facet. Based on this, the author's intention is to convey the new skills obtained regarding The Kashiwagi Solution Model (KSM) as they pertain to Information Measurement Theory (IMT), based on the author's own recent experiences in college with what he has learned, and to explain how they have helped tremendously. This is mainly comprised of information based on the external sources and writings of Dr. Dean Kashiwagi, and also direct resources and teachings by Dr. Dean Kashiwagi and Dr. Jacob Kashiwagi that have greatly contributed to the author's overall understanding of Information Measurement Theory (IMT), its revolutionary new ways of thinking, and the new skill sets developed from it as well. This will also focus on the benefits that can occur for anyone by applying the various aspects of The Kashiwagi Solution Model (KSM), through the use of the concepts of Information Measurement Theory (IMT), and to convey the author's findings pertinent to helping mitigate stress in life, while also being able to enter into any situation or event with a more positive mindset in order to help conclude that event successfully and with the increased potential for a more positive outcome. This idea of always striving to have a more positive mindset in order to complete a task, goal, or event in life in a more positive and successful way is exactly what the author will focus on, mostly pertaining to the author's own life experiences, referred to as Mind Over Matter with IMT. This Thesis idea of Mind Over Matter with IMT stems from some of the main aspects that the author found to be most impressive and significant in the honors courses offered at ASU by Dr. Dean Kashiwagi and Dr. Jacob Kashiwagi, mainly because of the fact that they inform students of some new ways to help mitigate stresses and anxieties in their lives and to more accurately predict the outcome of future events based on using deductive logic and expertise. This leads to focusing more on dominant information in order to obtain the key ideas and main points of any situation, rather than requiring additional and superfluous details, data, and minutia. The fact that the courses also focus on natural laws and initial conditions of events have proven to be extremely useful because of their significant importance to determining the final conditions and concluding outcome of events, of which many people tend to not even be aware at first when initially learning about Information Measurement Theory (IMT). Because of this, the Deductive Logic and Information Measurement Theory courses offered at ASU have proven to offer invaluable insight, great knowledge, unique ideas, and alternative ways of thinking to the author, which have contributed greatly to the author's increased success as a student enrolled at Arizona State University over these past years. Keywords: Kashiwagi Solution Model (KSM); Information Measurement Theory (IMT); Deductive Logic; initial conditions; final conditions; natural law; Mind Over Matter
ContributorsFranklin, Sean Donothan (Author) / Kashiwagi, Dean (Thesis director) / Kashiwagi, Jacob (Committee member) / College of Letters and Sciences (Contributor) / Barrett, The Honors College (Contributor)
Created2015-05
Description
Marijuana is the most commonly used illicit substance in the United States with over two million pounds seized annually and with a usage rate estimated at 19.8 million people in 2013 (SAMSHA, 2014). Currently there is a nationwide movement for the legalization of recreational marijuana via referendum at the state level. Three states and the District of Columbia have already adopted amendments legalizing marijuana and over a dozen more currently have pending ballots. This report explores what would be the impact of legalizing marijuana in Arizona through the examination of data from Colorado and other governmental sources. Using a benefit/cost analysis the data is used to determine what the effect the legalization of marijuana would have in Arizona. I next examined the moral arguments for legalization. Finally I propose a recommendation for how the issue of the legalization of recreational marijuana should be approached in Arizona.
ContributorsDiPietro, Samuel Miles (Author) / Kalika, Dale (Thesis director) / Lynk, Myles (Committee member) / Barrett, The Honors College (Contributor) / Department of Information Systems (Contributor) / WPC Graduate Programs (Contributor) / School of Accountancy (Contributor)
Created2015-05
Description
Over the past 3 semesters, I have been learning the theories of Information Measurement Theory and Kashiwagi Solution Model and implementing them into my life as a means of improving happiness and well being, and reducing stress and conflict. Before IMT and KSM, external control played a huge role in my life and my interactions with other people. I was judgmental, selfish, and lazy while using blame and deflection of responsibility to avoid self-control. This led me to become very unhappy and live in constant stress. Culminating in a difficult shortcoming that magnified the negative ways in which I had been living my life, I decided that I had to change. Since implementing IMT and KSM into my life and accepting self-responsibility, I have dramatically improved my happiness and reduced stress and conflict. I have lost 85 pounds, went from working 1 job to 4 to gain financial independence, made my best grades in college, stopped wasting time and valued free time more, improved my relationships with people in my environment, and learned more about myself. All of this change required me to commit to a new way of thinking and recognize that my previous way of thinking was inaccurate and unsustainable if I truly wanted to change. Upon making positive changes in my life, I believe that adapting IMT and KSM played fundamental roles in my ability to perceive information around me and I would not have experienced the change I did if it was not for exposure to the theories. Not only do I believe IMT and KSM served as catalysts for change in my life, but believe IMT and KSM can be applied to every aspect of life and be used by others in the same approach.
ContributorsSmith, Hunter Christian (Author) / Kashiwagi, Dean (Thesis director) / Kashiwagi, Jacob (Committee member) / Barrett, The Honors College (Contributor) / W. P. Carey School of Business (Contributor) / School of Life Sciences (Contributor)
Created2015-05
Description
Use of deductive logic and leadership/management techniques has truly impacted the way that I view and observe myself in the world around me. Through my understanding of Information Measurement Theory (IMT) and the many components of the Kashiwagi Solution Model (KSM), I have made significant progress in self-improvement as I gradually move towards self-alignment. Although this project diverges from the traditional dissertation, the personal and intellectual value instilled in my application of the concepts I have learned, clearly represents my progress towards the inner peace that I seek. Self-evaluation is a critical ability that enables one to learn from information and experience. IMT and KSM introduce concepts that refine this ability and as a result help one to discover the importance of critical thinking through applied, deductive logic. In establishing the natural laws that encompass the world around us, as well as attempting to understand any and all dominant information that is ready to be discovered, life becomes simpler and easier. Through my own understanding of the many practices of IMT and KSM, I have learned to re-evaluate the dominant components of my environment. Thus, I have managed to reach clearer and more sensible conclusions about not only myself, but more importantly about my place in the world around me.
ContributorsGuthrie, Alec N (Author) / Kashiwagi, Dean (Thesis director) / Kashiwagi, Jacob (Committee member) / Barrett, The Honors College (Contributor) / School of Politics and Global Studies (Contributor)
Created2015-05